26 C.F.R. § 25.2519-2 Effective date.
Title 26 - Internal Revenue
Except as specifically provided in §25.2519–1(g), Example 6, the provisions of §25.2519–1 are effective with respect to gifts made after March 1, 1994. With respect to gifts made on or before such date, the donee spouse of a section 2056(b)(7) or section 2523(f) transfer may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of §25.2519–1 (as well as project LR–211–76, 1984–1 C.B., page 598, see §601.601(d)(2)(ii)(b) of this chapter), are considered a reasonable interpretation of the statutory provisions. [T.D. 8522, 59 FR 9658, Mar. 1, 1994]
Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Deductions
§ 25.2519-2 Effective date.
